Consumption Tax Issues related to Electronic Commerce

The following documents, dealing the consumption tax aspects of electronic commerce, emerged from the Committee on Fiscal Affairs' work programme on implementing the Taxation Framework Conditions.

• A report by the Committee on Fiscal Affairs' Working Party No. 9 on Consumption Taxes: Consumption Tax Aspects of Electronic Commerce
• A report by the Consumption Tax TAG (Technical Advisory Group) summarising progress made in the context of its two-year mandate, and proposed areas of future work. (This report reflects the views of the TAG only and not necessarily the views of the Committee, although its views generally assisted the Committee in the finalisation of its own report, as did other TAG views which informed the report.)
• A report by the Technology TAGsummarising, in particular, its advice on possible collection mechanism options for consumption taxes, and proposed areas of future work. (This report reflects the views of the TAG only and not necessarily the views of the Committee, although its views generally assisted the Committee in the finalisation of its own reports, as did other TAG views which informed those reports.)

At the same time as the above documents, the OECD released a number of reports and technical papers on the international direct tax issues and the tax administration issues of Electronic Commerce. To see the full list of documents and technical papers on the taxation aspects of Electronic Commerce, click here.